THE IMPLEMENTATION OF COOPERATIVE LEARNING MODEL TYPE NUMBERED HEADS TOGETHER (NHT) TO IMPROVE STUDENTS’ ACCOUNTING LEARNING ACTIVITY OF THE GRADE X ACCOUNTING 2 AT SMK NEGERI 1 BANTUL ACADEMIC YEAR OF 2014/2015 UNDERGRADUATE THESIS This undergraduate thesis in submitted in partial fulfillment of the requirements to obtain the degree of Bachelor of Education in Faculty of Economics Yogyakarta State University By : Wulan Retno Hapsari 10418244004 ACCOUNTING EDUCATION DEPARTMENT FACULTY OF ECONOMICS YOGYAKARTA STATE UNIVERSITY 2015
Transcript
THE IMPLEMENTATION OF COOPERATIVE LEARNING MODELTYPE NUMBERED HEADS TOGETHER (NHT) TO IMPROVE
STUDENTS’ ACCOUNTING LEARNING ACTIVITYOF THE GRADE X ACCOUNTING 2
AT SMK NEGERI 1 BANTULACADEMIC YEAR OF
2014/2015
UNDERGRADUATE THESIS
This undergraduate thesis in submitted in partial fulfillment of the requirements toobtain the degree of Bachelor of Education in Faculty of Economics
Yogyakarta State University
By :Wulan Retno Hapsari
10418244004
ACCOUNTING EDUCATION DEPARTMENTFACULTY OF ECONOMICS
YOGYAKARTA STATE UNIVERSITY2015
ii
THE IMPLEMENTATION OF COOPERATIVE LEARNING MODEL
TYPE NUMBERED HEADS TOGETHER (NHT) TO IMPROVE
STUDENTS' ACCOUNTING LEARNING ACTIVITY
OF THE GRADE X ACCOUNTING 2
AT SMK NEGERI 1 BANTUL
ACADEMIC YEAR OF
2014/2015
Undergraduate Thesis
By:
Wulan Retno Hapsari
10418244004
This undergraduate thesis had been approved and validated on July 3th, 2015
To be examined by the Team of Undergraduate Thesis Examination
Accounting Education Study Program
Accounting Education Department Faculty of Economics
Yogyakarta State University
Approved by:
Supervisor,
Mimin Nur Aisyah, M.Sc., Ak.
NIP 19820514 200501 2 001
iii
VALIDATION
The undergraduate thesis entitled:
“THE IMPLEMENTATION OF COOPERATIVE LEARNING MODEL
TYPE NUMBERED HEADS TOGETHER (NHT) TO IMPROVE
STUDENTS' ACCOUNTING LEARNING ACTIVITY
OF THE GRADE X ACCOUNTING 2
AT SMK NEGERI 1 BANTUL
ACADEMIC YEAR OF
2014/2015”
By:
Wulan Retno Hapsari
NIM 10418244004
Had been defended in front of the Examiner Team on July, 30th 2015 and had
been successfully passed
THE EXAMINER TEAM
Name Position Signature Date
. Chairman of
Dhyah Setyorini, M.Si., Ak Examiner & ............... 14-08-2015
Examiner
Mimin Nur Aisyah, M.Sc., Ak Co-Examiner &
Secretary ................ 14-08-2015
Annisa Ratna Sari, M.S.Ed Main Examiner ................ 13-08-2015
Yogyakarta, August, 18th 2015
Faculty of Economics, Yogyakarta State University
Dean
Dr. Sugiharsono, M.Si.
NIP. 19550328 198303 1 002
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DECLARATION OF AUTHENTICITY
I, the undersigned,
Name : Wulan Retno Hapsari
Student ID : 10418244004
Study Program : Accounting Education
Faculty : Economics
Undergraduate Thesis Title : THE IMPLEMENTATION OF
COOPERATIVE LEARNING MODEL TYPE
NUMBERED HEADS TOGETHER (NHT) TO
IMPROVE STUDENTS' ACCOUNTING
LEARNING ACTIVITY OF THE GRADE X
ACCOUNTING 2 AT SMK NEGERI 1
BANTUL ACADEMIC YEAR OF 2014/2015
Hereby I declared that this undergraduate thesis is my own original work.
According to my knowledge, there is no work or opinion written or publised
by others, except as reference or citation by following the prevalent
procedure of scientific writing.
Yogyakarta, July 3th, 2015
The author,
Wulan Retno Hapsari
NIM 10418244004
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MOTTO
“Develop success from failures. Discouragement and failure are two of the sureststepping stones to success”
-Dale Carnegie-
"First they ignore you, they laugh at you, they fight you. And then you win"-Mahatma Gandhi-
“I did then what I knew how to do. Now that I know better, I do better.”-Maya Angelou-
"Seek knowledge even in China, because the pursuit of knowledge is a must for everyMuslim. Surely the angels lay their wings to the prosecution of science as happy
(willing) with which it is claimed. "-H.R. Ibnu Abdil Bar-
DEDICATED TO:
1. The Master of Multitasking, MOTHER, thank you for everything you standfor and I love you with all of my grateful heart
2. The coolest dad in the world. It is you FATHER. Thanks for being everythingI could have ever asked for.
3. When you taught me how to jump high and shoot hoops, you actually taughtme how to aim high for my dreams and achieve them. Thanks for teachingmaking the critical lessons of life in a fun way SISTER and BROTHER.
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IMPLEMENTASI MODEL PEMBELAJARAN KOOPERATIF TIPENUMBERED HEADS TOGETHER (NHT) UNTUKMENINGKATKAN AKTIVITAS BELAJAR SISWA
AKUNTANSI KELAS X AKUNTANSI 2DI SMK NEGERI 1 BANTUL
TAHUN AJARAN2014/2015
Oleh:
WULAN RETNO HAPSARI
10418244004
ABSTRAK
Penelitian ini merupakan Penelitian Tindakan Kelas yang bertujuan untukmeningkatkan Aktivitas Belajar siswa kelas X Akuntansi 2 SMK Negeri 1 Bantultahun pelajaran 2014/2015.
Penelitian ini dilakukan dalam dua siklus dengan menggunakan dua metodepengumpulan data yaitu observasi dan angket dimana data yang terkumpul kemudiandianalisis dengan analisis data kualitatif melalui tiga tahap, yaitu reduksi data,penyajian data dan penarikan kesimpulan. Analisis kualitatif tersebut kemudiandilengkapi dengan analisis statistik deskriptif untuk menghitung skor AktivitasBelajar Akuntansi.
Berdasarkan hasil penelitian disimpulkan bahwa implementasi modelpembelajaran kooperatif tipe Numbered Heads Together (NHT) dapat meningkatkanAktivitas Belajar Siswa Kelas X Akuntansi 2 SMK Negeri 1 Bantul Tahun Pelajaran2014/2015 dibuktikan dengan adanya peningkatan skor Aktivitas Belajar kelas X AK2 dari 73,41% pada siklus pertama dan mencapai 83,24% pada siklus kedua.Peningkatan ini menunjukkan bahwa model pembelajaran kooperatif tipe NumberedHeads Together (NHT) mampu meningkatkan Aktivitas Belajar siswa kelas XAkuntansi 2 SMK Negeri 1 Bantul secara klasikal
Kata Kunci : pembelajaran kooperatif, Numbered Heads Together , aktivitas belajar
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THE IMPLEMENTATION OF COOPERATIVE LEARNING MODEL TYPE
NUMBERED HEADS TOGETHER (NHT) TO IMPROVE STUDENTS'
ACCOUNTING LEARNING ACTIVITY
OF THE GRADE X ACCOUNTING 2
AT SMK NEGERI 1 BANTUL
ACADEMIC YEAR OF
2014/2015
By:
WULAN RETNO HAPSARI
10418244004
ABSTRACT
This classroom action research type Numbered Heads Together is aimed toimprove students’ Activity of Learning of Grade X Acconting 2 SMK Negeri 1Bantul Academic Year of 2014/2015.
The research is done in two cycles used two kinds of data collectiontechniques, i.e. observation and questionnaire. The data was analyzed by qualitativeanalysis using three steps, data reduction, data presentation, and conclusionformulation. Then, the analysis is completed with descriptive quantitative analysis tocalculate the score of Accounting Learning Activity.
Based on the research result, the implementation of Cooperative LearningModel type Numbered Heads Together (NHT) is able to improve students’ LearningActivity of the grade X Accounting 2 SMK Negeri 1 Bantul academic year of2014/2015. It is proven by the improvement of X Accounting 2’s average score ofLearning Activity from 73,41% on the first cycle and reaches to 83,24% on theimplementation of the second cycle. This improvement shows that by usingCooperative Learning Model type Numbered Heads Together (NHT), the students’Learning Activity is increasing classically.
as a service activity that serves to provide quantitative information,
generally in monetary terms, about an economic entity that is intended to
be used in economic decision making, which is used in selecting several
alternatives. Another definition of accounting as provided by the
Terminology Committee of the American Institute and Certified Public
Accountant (AICPA) in Ahmed Riahi (2006: 50) are as follows:
Accounting is the art of recording, classifying, and summarizingin a significant manner and in terms of money, transactions and events which are, in part at least, of a financial character, and interpreting theresult there of
According to American Accounting Association (AAA) in Hendi
Somantri (2007: 9), “Accounting is the process of identifying,
measuring and communicating economic information to permit
information judgments and decisions by users of the information.”
Another definition given by Al Haryono Jusuf (2005: 4-5) that
distinguishes the definition of accounting as:
a) Definition of accounting from the users' perspective is a disciplinethat provides information that is required to implement an efficient
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activities and to evaluate the activities of an organization.b) The accounting definition from the perspective of process is the
process of recording, classifying, summarizing, reporting, andanalyzing financial data of an organization.
Based on some definition that have been mentioned above, it can
be concluded that the accounting is an activity consisting the process
of recording, classifying, summarizing, reporting, and analyzing
financial data which aims to permit informed judgments and decisions
by users of the information.
Based on some definition above, it can be concluded that the
Accounting Learning Activity is students' activity whether physical,
mental, intellectual, or emotional as an effort to obtain learning
outcomes which consist of cognitive, affective, and psychomotor
through training or experience in accounting learning including the
process of recording transactions until the presentation of financial
statement.
b. Types of Learning Activities
According to Dierich (in Martinis Yamin, 2007: 85-86; Sardiman,
2011: 101) the indicators of learning activities are divided into eight groups,
analyzing factors, seeing connections, and making decisions.
Whipple in Oemar Hamalik (2011: 173-175) divides the activities of
students in the learning process as follows:
1) Working with visual tools
Collecting pictures and illustrative material, noting the interesting
questions, preparing exhibitions, and writing a table.
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2) Excursion and trip
Visiting museums, inviting institution / department that can provide
explanations and learning materials.
3) Studying the problems Finding information in answering important
questions, learning from encyclopedias and reference, making a note in
preparation for discussion, and conducting experiments.
4) Appreciating literature
Read interesting stories and listen to material to add information.
5) Illustration and construction
Creating charts, making posters, planning games rules, and creating
articles for the exhibition.
6) Presenting information
Suggest an interesting way of presenting and writing information.
7) Check and test
Doing standardized tests and preparing the charts of developments.
Thus, it can be seen that the students' activity is very varied, the role
of teachers is required to ensure students in acquiring knowledge and skills
in the existing conditions.
This research is using learning activities by Dierich, then compiled
into the indicators of learning activity, such as: reading learning material,
take a note of learning material, do the tasks / exercises, make a discussion,
answering questions, do the quiz, and respond to the other friend's opinions
in discussions.
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c. Factors that Affecting Learning Activities
In general, the factors that affecting learning activity, according to
Ngalim Purwanto (2007: 102-106) consists of two parts, namely:
1) Internal factors are factors that exist inside an individual itself,
internal factors include:
a) The factor of maturity/growth
Teach a material to the students must be adapted to their mental
growth, so they can accept the learning material well.
b) Intelligence
In learning, beside the factor of maturity, intelligence also plays an
important role in determining the students' learning activities in the
learning process.
c) Exercise
Because trained and often repeat something, then they have the
more controlled and deep skills and knowledge.
d) Motivation
Motivation can push someone to became a specialist in the field of
studies.
2) External factors are factors that affecting students to learn that comes
from outside the individual itself, the external factors include:
a) The Condition of The Family
The effect of education in the family environment, the atmosphere
in the family environment, the way parents educate their children,
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economic conditions, and other things in the family helped provide
certain characteristics and lead the students to be whether active or
passive in participating certain activities.
b) Teachers and Teaching
The factor of teacher and the way they teach is an important factor,
especially in learning at school. The attitude and personality of the
teacher, the level of knowledge of teachers, and how teachers teach
science to students, are also determine the students' learning
activities in the learning process.
c) Learning Tools
Schools that have the adequate tools and equipment combined with
the good teaching of teachers, teacher proficiency in using these
tools, will facilitate and accelerate the learning of the students.
d) Social Motivation
Social motivation arise in students from the other people around
them, such as from neighbors, relatives, and friends. Ways to
Improve Students’ Learning Activities
d. Ways to Improve Students’ Learning Activity
Gagne and Briggs (Martinis, 2007: 84) state that there are some
factors that can make the students active in teaching and learning process.
They are :
(1) Motivate or encourage the students, so that they can be active inteaching and learning process.
(2) Explain the instructional goal (basic ability) to the students.(3) Remind the students about the learning competency.
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(4) Stimulate the students (problems, topic, and concepts that will bestudied).
(5) Give guidance to the students on how to study them.(6) Emerge activities, students’ participation in the teaching and learning
process.(7) Give feedback(8) Do test to measure the ability of the students.(9) Conclude every materials in the end of the lesson.
According to Mulyasa (2006: 263), in an effort to improve the
learning activity, beside provides a creative environment, teacher can
use the following approach:
1) Self Esteem Approach. In this approach, teachers are required togive their attention to the development of self-esteem, teachers notonly directs the students to learn the scientific material, but thedevelopment of attitude should also get the attentionproportionally.
2) Creative Approach. Some suggestions for this approach is thedevelopment of problem solving, brain storning, inquiry, and roleplaying.
3) Value Clarification And Moral Development Approach. In thisapproach, the main target is personal development, holistic andhumanistic approach is the central feature in the development ofhuman potential into self-actualization. In such a situation, theintellectual development will assist the personal development ofstudents.
4) Multiple Talent Approach. This approach is concerned to thedevelopment efforts of students' potential, because themanifestation of potential development will build a self-conceptthat supports mental health.
5) Inquiry Approach. Through this approach, students are given theopportunity to use the mental process in finding concepts orscientific principles and to improve their intellectual potential.
6) Pictorial Approach Riddle. This approach is a method to developthe motivation and interests of students in small group discussions.This approach greatly enhances the ability to think critically andcreatively.
7) Synetics Approach. In essence, this approach focuses on students'competence to develop their creativity. Activities begin with theactivities of the group then evolved towards the discovery andrational problem solving.
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In line with these opinions, Wina Sanjaya (2009: 141) suggests
“that factors affecting the implementation of activity-based learning if
viewed from the side of the teacher's ability in learning is closely
related to how teachers in implementing the lesson plan is, which
includes the ability to implement basic skills of teaching and skills to
develop various models which considered to be the most advanced
learning model”. From those opinions, it can be concluded that one
way to improve the students' learning activity is to apply innovative
learning model which is able to develop the potential of students.
d. Measurement of Learning Activity
Teaching and learning activities contain elements of students'
activity though different levels. According to Mc Keachie in Moh. Uzer
Usman (2009: 23) the measurement of students' activity consists of:
1) Participation of students in determining the purpose of teaching andlearning activities.
2) The emphasis on the affective aspects of teaching.3) Participation in implementing learning activities, especially in the form
of interaction between learners.4) Teacher's acceptance of students' behavior or contribution whether less
relevant or wrong.5) The intergroup class relationship.6) The opportunity given to students to take important decisions in school
activities.7) The amount of time spent to understand the personal problems of
students, whether related or unrelated to the lesson.
According to Wina Sanjaya (2009: 139-140) “the levels of students'
learning activity lcan be reviewed based on the planning process, learning
and evaluation of learning”. Here is the elaboration of students' learning
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activity level that evaluated from three aspects:
1) Levels of students' activity in terms of the planning process
a) The involvement of students in formulating learning objectives in
accordance with the needs and capabilities as well as the
experience and motivation of learning material, as a consideration
in determining the learning activities.
b) The involvement of students in preparing the lesson plan.
c) The involvement of students in determining and selecting learning
resources which are needed.
d) The involvement of students in defining and conducting learning
media that will be used.
2) Levels of students' activity in terms of the learning process
a) The involvement of students physically, mentally, emotionally and
intellectually in any learning process.
b) Students are able to learn directly (experiential learning), in which
the learning process, students are given a real experience such as
felt, fingered, operate, conduct by themselves, and so forth.
c) The desire of students in creating a conducive learning climate.
d) The involvement of students in finding and utilizing every
available learning resources that are considered relevant to the
learning objectives.
e) The involvement of students in answering and asking questions,
trying to solve the problems posed or that arise during the learning
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process.
f) The occurrence of multi-way interaction, between a student with
another students or between students with teacher. Interaction is
also characterized by the involvement of students evenly.
3) Levels students' activity in terms of learning evaluation activities
a) The involvement of students in evaluating their own learning
outcomes that have been done.
b) The involvement of students independently in doing the activities
such as tests or tasks that have to be done.
c) The ability to prepare reports, either written or orally regarding to
the learning outcomes obtained.
Students' learning activities in this research were measured by
several indicators above that are adapted to the learning model
applied. Indicators of learning activity used in this research are
reading the learning material, taking notes of the learning material,
having discussion with the group’s member to solve the problem,
answering questions from teachers and friends, doing the excercise
given by the teacher, responding the opinion of their friends, and
doing the quizzes individually.
2. Review Of Cooperative Learning Model Type Numbered Heads Together
a. The Understanding of Cooperative Learning Model
According to Wina Sanjaya (2011: 242), “cooperative learning
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model is a learning model which is use a small group system, there are
four until six persons with different academic ability, gender, race, or
ethnic (heterogenic)”. While according to Agus Suprijono (2009: 54)
“cooperative learning is a broader concept covering all types of group
work including forms that are directed by the teacher”.
The definition of cooperative learning according to Roger, dkk
1992 (Huda 2011: 29) is :
“Cooperative learning is a group learning activity organized by theprinciple that learning should be based on changes in socialinformation among groups of students, in which every student isresponsible to their own learning and are encouraged to improvethe learning of other members”.
From some of the understanding above, it can be concluded that
cooperative learning is learning by forming groups based on the
partnership and each member of the group should be responsible for their
own learning to achieve the learning objectives.
b. The Elements of Cooperative Learning Model
Roger and David Johnson Suprijono (2009: 58) stated that there are
five elements of cooperative learning model, namely:
1) Positive interdependence.
The success of the group is very depends on the efforts of each
members. To create an effective working group, the tasks need to be
arranged to make each member of the group finish their work by
themselves in order to achieve their goals.
2) Individual responsibility.
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If the assignment and assessment patterns made according to the
procedure of cooperative learning model, each student will feel
responsible to do their best. The effective teachers in the cooperative
learning model, will make a good preparation and arrange tasks. So,
each group's member must carry out his own responsibility to
complete the next tasks.
3) Face-to-face.
In the cooperative learning model, the students are given an
opportunity to meet and discuss. This is important to make the
member of the group know each other. This not only as names
recognition, but the most important thing is to know the advantages
and disadvantages of each member. Thus, it will awaken an
atmosphere of mutual respect differences and capitalize on strengths
and fill the shortfall.
4) Communication between members.
This element requires the students to be equipped with a variety of
communication skills, because the success of a group also depends on
the willingness of its members to listen to each other and their ability
to express their opinions. Skills to communicate in a group is also a
lengthy process. However, this process is a process that is very useful
and should be taken to enrich the learning experience and fostering
mental and emotional development of students.
5) Evaluation process of the group.
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The teachers need to schedule a time for the group to evaluate their
group's process and the results of their cooperation. So, in the further
cooperation, they can cooperate more effectively.
c. The Procedures of Cooperative Learning Model
The cooperative learning model consists of six procedures
according to Agus Suprijono (2009: 65), namely:
1) Present goals and set. The teachers explain the learning objectives
and prepare the students to carry out the learning process.
2) Present information. The teacher presenting information to the
students verbally.
3) Organize students into learning teams. The teacher give the
information to the students about the procedures of team building
and help the group to carry out an efficient transition.
4) Assist team work and study. The teachers assist the teams while they
are doing the task.
5) Evaluation. Evaluate the students’ understanding about the learning
material or ask the group to present their work.
6) Provide Recognition. Prepare a way to recognize the efforts and
achievements of individuals and groups.
Meanwhile, according to Wina Sanjaya (2011: 248-249)
cooperative learning procedures in principle consists of four stages,
namely:
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1) Explanation of Learning Material
The explanation is a process of delivering the material
points of the subject matter before the students work in groups.
Teachers use lecture, discussion, demonstration and the media to
provide a general overview of the subject matter to be mastered
which in turn will deepen the students’ understanding of the
learning material in a group (team).
2) Learning in groups
After the teacher explains a general overview of the main
points of the subject matter, students learn in each group.
Heterogeneous groups is made the students can help each other.
3) Assessment
The assessment in cooperative learning can be done through
tests or quizzes individually or in group. The individual test will
provide assessment of each students ability, while the group will
give an assessment on the ability of his group.
4) The Team Recognition
The team recognition is the judgement to get the most
prominent or the most high achieving team, and then they will
received an reward, in hopes can motivate the team to keep doing
better again.
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d. The Understanding of Type Numbered Heads Together (NHT)
Cooperative Learning Model Type Numbered Heads Together
(NHT) was developed by Spencer Kagan (1992). This model provides an
opportunity for students to share ideas and consider the most appropriate
answer. In addition, this model also encourages students to enhance the
spirit of learning and their cooperation. “Cooperative Learning Model
can be used in all subjects and for all age levels of students”.(Anita Lie,
2008: 59).
According to Endang Mulyatiningsih (2011: 232) “the type of
Numbered Heads Together (NHT) is a group discussion learning method
that is done by giving a number to each student in the classroom and give
them a quiz / assignment to be discussed”. Each group have to make sure
that every member of the group can do the given task.
Slavin (2009: 255-256) says that “each student in a group have a
number and the students know that there is only one student who will be
called to represent the group”. The lively hum of discussion is an attempt
of students to share information to make everyone knows the answer.
Then, they will receive a point, it does not matter which number was
called. Numbered Heads Together is essentially a variant of Group
Discussion; the deflection is only one student representing the group but
had not been told who will be the representative of the group. The
deflection ensure the total involvement of all students.
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e. The Procedures of Type Numbered Heads Together (NHT)
Endang Mulyatiningsih (2011: 232-233) mentions the procedures
in this type as follows:
1) The students were divided into several groups, each group's member
is given a number.
2) The teacher gives the task and each group have to do that task.
3) The group discusses the correct answer and make sure that each
member of the group can do / know the answer.
4) Teachers call one of the students randomly to report the results of
their cooperation.
5) Other Students give feedback to the students who are reporting their
result.
6) The teacher pointed to another number alternately.
The procedures in Cooperative Learning Model Type Numbered
Heads Together (NHT) also mentioned by Kunandar (2011: 374-375) as
follows:
1) Numbering, teachers divide the students into several groups that consist
of three to five people and give them the numbers so that each student
in the group has a different number.
2) Questioning, the teacher asked a question to the students. Questions
may vary from the specific to the general.
3) Head Together, the students have to think together to describe and
make sure that everyone in their group knows the answer.
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4) Answering, the teacher pointed one number, then the students from
each group who have the same number picked their hand and prepare
answers for the entire class.
B. Relevant Researches
1. The research conducted by Hana Nur Azizah (2014) which is entitled:
“Penerapan Model Pembelajaran Kooperatif Tipe Numbered Heads
Together (NHT) untuk Meningkatkan Aktivitas Belajar Akuntansi Siswa
Kelas XI IPS 1 SMA Islam 1 Gamping Tahun Ajaran 2013/2014”. Based
on the research results, it can be concluded that there is an increase in
Students' Accounting Learning Activity of Grade XI IPS 1 at SMA Islam 1
Academic Year of 2013/2014 through the implementation of Cooperative
Learning Model Type Numbered Heads Together (NHT). It can be seen
from the scores of Students' Accounting Learning Activity from the first
cycle that has the score of 65,43%, then increased to 74,14% in the second
cycle and increasing again to 88,85% in the third cycle.
The similarity of this research with the research conducted by Hana
Nur Azizah is investigating the implementation of cooperative learning
model type Numbered Heads Together (NHT) to enhance the accounting
learning activity. While the difference lies in the subject, time, and place
of the research.
2. The research conducted by Fitri Sita Pambudi (2013) which is entitled:
“Penerapan Model Pembelajaran Kooperatif dengan Tipe Numbered
Heads Together (NHT) Untuk Meningkatkan Prestasi Belajar Mata Diklat
27
Akuntansi Siswa Kelas X AK 1 SMK Batik 2 Surakarta Tahun Pelajaran
2012/2013”. The research result shows that after the implementation of
this learning model, students' achievement showed an increase from the
first cycle to the second cycle. This is evidenced by an increase in the
number of students who have the score of 70 to upwards of 64,70% or as
many as 22 students in the first cycle, become 91,18% or 31 students in the
second cycle.
The similarity of this research with the research conducted by Fitri
Sita Pambudi is investigating the implementation of cooperative learning
model type Numbered Heads Together (NHT). While the difference lies in
the research variables, namely learning achievement, subject, time, and
place of the research.
3. The research conducted by Istiningrum (2012) which is entitled:
“Implementasi Model Pembelajaran Kooperatif Tipe Numbered Heads
Together (NHT) untuk Meningkatkan Aktivitas Belajar Akuntansi Pada
Siswa Kelas X Ak 2 SMK YPKK 2 Sleman Tahun Pelajaran 2011/2012”,
concluded that the average score of Student Activities of 24,60% prior to
the implementation of cooperative learning model type Numbered Heads
Together was increased by 32,74% to be 57,34% in cycle 1. Furthermore,
from cycle 1 to cycle 2 was also increased by 36,49% or obtained an
average score on the Student Activity in cycle 2 of 93.83%. It also shows
that the average score on the Student Activity in cycle 2 has reached the
successful action criteria. The score of successful action criteria is 80%.
28
The similarity of this research with the research conducted by
Istiningrum is investigating the implementation of cooperative learning
model type Numbered Heads Together (NHT) to improve the accounting
learning activity. While the difference lies in the subject, time, and place
of the research.
C. Research Framework
Activity of students in the learning process is very important to gain an
understanding of the knowledge because the student is the subject or the main
character in the learning process. Students who enjoy the learning model that is
used, will have the motivation to be active during the learning process. The
intensity of the lecture and question and answer models are that too often and
make the learning activities become boring, so the students become passive. In
an effort to increase student activity during the learning process, teachers
should be clever in choosing the appropriate learning models in delivering
learning material. Selection of appropriate learning models will make the
learning process is effective. In addition, students will be able to play an active
role during the learning process and not just as a listener or observer only.
One of the learning model that is considered to enhance students'
learning activity is Cooperative Learning Model. This learning model
requires the participation and activities of students during the learning
process, so the learning is effective. As part of a cooperative learning
model, type Numbered Heads Together (NHT) can be applied to teachers to
improve students' Accounting Learning Activities. This learning model is
29
appropriate to use with the goal of improving students' learning activities
because these models are able to create situations that fun and can stimulate
students' learning activities. These situations can grow the students'
curiousity about the new subject matter, then the students' learning
difficulties can be overcome by working together in groups, and also
learning will be more interesting to students.
Cooperative Learning Model type Numbered Heads Together (NHT) is
appropriate for Accounting subjects that have the structure of learning
material that can be discussed or studied individually by students. After the
students understand the learning material individually, they can discuss the
material in groups according to the distribution obtained by each of them. The
implementation of this model makes the students more interested in learning
and active than the lecturing learning model. Cooperative learning is not only
useful in academic terms, but also able to make the students interact and
communicate among students during the learning process. Students' activity
during the learning process starts from the visual activity, listening, verbal
activity, and more. Students' activities during the learning process will make
students excited and actively participating in the learning process. This
situation will be the basis of the implementation of Cooperative Learning
Model type Numbered Heads Together (NHT) which is expected to increase
students' Accounting Learning Activity of the Grade X Accounting 2 at SMK
Negeri 1 Bantul.
Based on the description above, the research frameworks can be
30
described as follows:
Figure 1. Research Framework
D. Hypothesis
Based on the formulation of the problem that has been stated
previously, it can be arranged hypothesis proposed to provide temporary
answer to the problem that has been formulated. In this research, the hypothesis
proposed is: The Implementation of Cooperative Learning Model Type
Numbered Heads Together (NHT) Can Improve Students' Learning Activities
of the Grade X Accounting 2 at SMK Negeri 1 Bantul.
INITIALCONDITIONThe students
are less activein the learning
process
ACTION
implementationof cooperativelearning modeltype NumberedHeads Together
RESULTS
Students'Accounting
LearningActivity isImproved
31
CHAPTER IIIRESEARCH METHOD
A. Research Type
The type of this research is Classroom Action Research (CAR). This
CAR was conducted collaboratively and participatory. Teachers and
researcher make a plan together, then the teacher do the implementation in the
classroom, while the researcher as an observer is record and analyzing the
obtained data (Suharsimi Arikunto, 2009: 17).
In practice, classroom action research consists of at least 2 cycles.
Each cycle consists of four stages, as presented by Masnur Muslich (2011:
43) that the stages are: planning, action, observation, and reflection. Kemmis
and Taggart in Rochiati Wiraatmadja (2009: 66) also stated that the
characteristic of classroom action research is using the spiral working
procedure cycle in a research that consists of 4 stages: planning, action,
observation, and reflection. The spiral chart Kemmis and Taggart can be seen
below:
31
32
Notes:
1. First Planning
2. First Action
3. First Observation
4. First Reflection
5. Revisions of The First Planning
6. Second Action
7. Second Observation
8. Second Reflection
Figure 2. Classroom Action Research Process Using Kemis and Taggart
Model
Source: Rochiati Wiraatmadja (2009: 66)
B. Research Place and Time
This research was conducted in grade XI Accounting 1 at SMK Negeri1
Bantul which is located in Jl. Parangtritis Km. 11, Sabdodadi, Bantul,
Yogyakarta. While the time of this research was conducted in the second
semester academic year of 2014/2015 in January.
C. Research Subject and Object
The subject of this research is 36 students of Grade X Accounting 2
SMK Negeri 1 Bantul Academic Year of 2014/2015. While the object of the
research is students’ accounting learning activity on the basic competence of
preparing adjusting journal entries in the Grade X Accounting 2 at SMK
Negeri 1 Bantul Academic Year of 2014/2015.
33
D. Operational Definition of Variable
1. Accounting Learning Activity
Accounting Learning Activity is an effort to master the subject
matter by the students, both physically and mentally which can be seen
from the attitude, either in the form of mastery of knowledge, thinking
skills, or motor skills in Accounting skills competency. Activities that
reflect their learning activities include reading the learning material, take a
note of learning material, do the exercises provided by the teacher, do the
group discussions, answering questions from teachers and friends in the
discussion session, do the quiz provided by the teacher independently, and
respond to other students' opinions.
2. Type Numbered Heads Together (NHT).
As an effort to improve students' learning activities, the learning
model implemented in this study is the type Numbered Heads Together
(NHT). The implementation of learning using cooperative learning model
type Numbered Heads Together (NHT) in order to be effective, there are
several steps that need to be done in planning and preparing the lessons,
namely:
1) Students are divided into groups, each student in each group get a
number,
2) The teacher gives the task then each group do those task,
3) The group decides the most correct answers and make sure each member
of the group knows the answer,
34
4) Teachers call one of the numbers, the students with the number that have
been called have to report the results of their collaboration and discussion
between groups,
5) The teacher discusses all the questions that have been done by students
and provide an assessment.
E. Data Collection Technique
1. Observation
Observation is a technique of collecting data through observation
and take a note of the research subject's behavior which is done
systematically (Endang Mulyatiningsih, 2011: 26). According to Wina
Sanjaya (2009: 92) participatory observation is an observation did by
researcher who directly participate in the activities conducted by the
observer. There are benefits of this participatory observation, such as: the
observer will behave appropriately and did not contrived, students do not
feel being observed because researcher takes part in ongoing learning
activities together.
According to the observation method described above, it can be
said that the participatory observation is a structured observation
method. Masnur Muslich (2011: 59) mentions that structured
observation is an observation that is characterized by a simple data
recorder, but with a more detailed format. Participatory observation in
this research was done by participating in learning activities in each
cycle to collect data on indicators / aspects that reflect students'
35
learning activities. During observations, also provided an observation
guideline and observation sheet. Through the observation guideline,
will be obtained data then being described to determine the
improvement of Students' Learning Activities in the first and second
cycle.
2. Questionnaire
According to Sugiyono (2012: 199) "questionnaire is the data
collection technique which is done by giving a set of questions or a
written statement to the respondent to be answered". Questionnaires
are used to obtain data from students in Accounting Learning
Activities. With the use of the questionnaire in this research, the data
of Accounting Learning Activities can be obtained from the research
subjects directly, in this case is the student. The questionnaire used in
this research is a closed questionnaire with alternative answers of the
statements:
Table 1. Rules of giving score based on the questionnaire
Positive Statements Negative Statements Score
Strongly agree Strongly Disagree 4
Agree Disagree 3
Disagree Agree 2
Strongly Disagree Strongly Agree 1
36
F. Research Instruments
1. Observation Sheets
Wina Sanjaya (2009: 92-93) states: "observation instrument on
classroom action research is a guideline for the observer to observe the
things to be observed". This research uses the observation sheet in a
form of rating scale. This sheet contains a list of all the aspects that are
translated into the form of a scale or a certain criteria. (Wina Sanjaya,
2009: 95). Indicators or aspects that will be observed in this study are
the activity that reflect the Accounting Learning Activity, namely:
a. Reading the accounting learning material.
b. Take a note of accounting learning material.
c. Do the exercises provided by the teacher.
d. Do the group discussions.
e. Answer questions from teachers and friends in the discussion session.
f. Respond to other students' opinions.
g. Do the quiz provided by the teacher independently.
Scale assessment in the observation sheet above using numerical
rating scale which is the alternative assessment determined by the
number by category (Wina Sanjaya, 2009: 96). Researcher used a
Likert scale with five alternatives assessment as follows:
37
Table 2. Alternative Assessment of the Observation SheetNo. Range of Activity Score (%) Criteria Score
1 65 – 100 Active 2
2 30 – 64 Fairly 1
3 0 – 29 Inactive 0
Source: modified from Sugiyono (2007: 231)
2. Questionnaire
In this research, a questionnaire is used to obtain data about
Learning Activities obtained directly from the students. The
questionnaire is based on indicators of learning activities. The framework
as the basis for designing the questionnaire is as follows :
Tabel 3. The Framework of Questionnaire
Indicators Item Number TotalReading the accounting learningmaterial
1,2,3* 3
Take a note of accounting learningmaterial
4, 5 2
Do the exercises provided by theteacher
6*, 7, 8, 9 4
Do the group discussions 10, 11, 12*, 13 4Answer questions from teachersand friends in the discussionsession
14, 15 2
Respond to other students' opinions 16*, 17,18 3Do the quiz provided by the teacherindependently
19, 20 2
Total 20*) Negative Statements.
38
Alternative Answers of the Questionnaire
Table 4. Alternative Answers of the Questionnaire
Positive Statements Negative Statements
Alternative Answers Score Alternative Answers Score
Strongly agree
Agree
Disagree
Strongly Disagree
4
3
2
1
Strongly agree
Agree
Disagree
Strongly Disagree
1
2
3
4
G. Research Procedures
The implementation of classroom action research is in accordance to
the planning stages that of several cycles. Each cycle consists of planning,
action, observation, and reflection stages. This research uses two research
cycles, the four important steps of each cycle can be described as follows:
1. Cycle I
a. Planning
The initial step is the researcher held a discussion with the accounting
subject teachers in grade X Accounting 2 at SMK Negeri 1 Bantul
about the materials that will be used for research, then, create Lesson
Plan (RPP) in which includes cooperative learning model type
Numbered Heads Together (NHT), prepare the necessary learning
administration, create the observation sheets and questionnaires.
b. Action
This stage is an implementation of the plan that has been prepared.
Teachers carry out the actions using cooperative learning model type
Numbered Heads Together (NHT).
39
c. Observation
The observations were made during the learning process, the
observations must be done carefully and cautiously. Observations made
by looking at a variety of students' accounting learning activity which
appeared during the learning process. Researchers take a note of the
observations in observation sheet that had been prepared before.
d. Reflection
Reflection is a tool to conduct a review of actions taken on the subject
of research. The step of reflection is realized through discussions
between researcher and accounting subject teacher. At this step, teacher
and researcher analyze the data from the observation sheet during the
learning process as well as a questionnaire which was distributed after
the lesson ended, together. The deficiency or excess that occurs during
the learning process can be seen from the reflection method, so can be
used as a basis for re-planning.
2. Cycle II
The activity of second cycle is almost similar to the first cycle, but the
action in the second cycle was improved based on the reflection results
of the first cycle. The activities carried out in the second cycle aimed to
improve the learning implementation of the first cycle in order to
achieve the successful action criteria.
H. Data Analysis Technique
1. Quantitative Data Analysis
40
In this research, the data obtained from the results of observation
and questionnaire are quantitative data, which indicate the assessment of
an activities that reflect the students' learning activity in accordance to
the predetermined criteria.
Then, the obtained data will be analyzed to determine the
percentage of students' learning activity score as follows (Sugiyono,
2012: 144):
a. Determining the scoring criteria for each indicator in every aspect of
activity which is being observed.
b. Summing the scores for each aspect of the activity was which is
being observed.
c. Calculating scores on every aspect of the activity wich is being
observed with the formula:
% = Score of Students’ Learning Activity x 100%
Maximum score
I. Successful Action Criteria
The successful action criteria of this research can be seen from the
increase on students' accounting learning activity in the classroom after the
implementation of cooperative learning model type Numbered Heads
Together (NHT). The increase of students' learning activities can be seen
from the percentage of learning activities on the pre research, after the first
cycle, and after the second cycle. The increase in this percentage is based on
the achievement of the aspects which showed an increase in students' learning
41
activity. The successful action criteria can be seen if there are some
improvement in the aspects of activity, namely:
a. Reading the accounting learning material.
b. Take a note of accounting learning material.
c. Do the exercises provided by the teacher.
d. Do the group discussions.
e. Answer questions from teachers and friends in the discussion session.
f. Respond to other students' opinions.
g. Do the quiz provided by the teacher independently.
In terms of process, a learning is can be said as successful and
qualified if the whole or at least (75%) the vast majority or more than 75% of
students are actively involved, either physically, mentally, and socially in the
learning process (Mulyasa, 2008: 101). The successful action criteria in this
research were obtained when the number of students who are active during
the accounting learning process at least 75% or as many as 24 students and if
the activity of accounting learning at least reach 75%.
42
CHAPTER IVRESEARCH RESULT AND DISCUSSION
A. Description of Research Result
1. Overview of Research Place
SMK Negeri 1 Bantul is a vocational school located at Jalan
Parangtritis km 11 Sabdodadi Bantul, Yogyakarta, 55715, Phone (0274)
367156. This school has five programs, namely Computer Engineering
and Networks, Multi Media, Accounting, Office Administration, and
Marketing.
2. Research Result
This classroom action research was conducted collaboratively
between researcher and teacher, assisted by the observers. Teacher has a
role in managing learning activity, while the researcher and observer have
the role in observing the learning activities. This research was conducted
in two cycles, namely first cycle and second cycle.
a. Research Result of Cycle I
1) Planning
a) Prepare a learning material related to the basic competencies
that will be achieved by implementing the cooperative learning
model type Numbered Heads Together (NHT).
b) Prepare a Lesson Plan (RPP).
43
c) Prepare the questions of groups' test with the key answers and
make the groups discussion where each group consists of 4-5
students.
d) Prepare a research instrument such as observation guidelines
and field notes that will be used for observation during the
process of cooperative learning type NHT.
e) Prepare a learning activity questionnaire that will be given to
students at the end of the lesson.
2) Action
This stage was the implementation of cooperative learning
models type Numbered Heads Together (NHT) in accounting
learning. Learning was held on 9 March 2015 in 2 hours of
learning which each hours consisted of 45 minutes. This stage was
carried out based on the planning stage that has been prepared
before. The things done in the implementation of the action in the
first cycle are:
a) Introduction
At the beginning of the activities, the teacher opened
the lesson with a greeting, say a prayer, and check the
readiness and attendance of students. In the first cycle, there
was one student who was absent due to illness. Then, the
teacher explained about the cooperative learning model type
44
Numbered Heads Together (NHT) that will be used during the
implementation of learning process today.
b) Main Activities
At the main activities, the teacher divided the students
into 8 groups where in the three groups consisted of 4 students
and in the other 1 group consisted of 5 students, each group's
member is given a number which is different each other.Then,
the teacher give them some questions which is in accordance
with what number that they got. After that, the students have to
think together in group to describe and make sure that
everyone in their group knows the answer. Finally, the teacher
pointed one number, then the students from each group who
have the same number raised their hands up and gave their
answers to the entire class.
c) Closing
Teachers asked the students to go back to their initial
seat. Then, the students have to fill out a questionnaire to
determine their learning activity score based on their
recognition. Then, the teacher and the students made a
reflection of their learning activities that have been conducted,
concluded the material, and closed the learning with say a
prayer and closing greetings.
45
3) Observation
The observations were conducted by the researcher with
the assistance of three observers. These observations emphasize
on the student's accounting learning activity using observation
guidelines prepared by the researcher. From the observation of
learning activity that have been done, the following data were
obtained:
Table 5. Data of Learning Activity on Cycle I
No Indicator of Learning Activity Percentage1 Reading the accounting learning material 72,73%2 Take a note of accounting learning
material74,24%
3 Do the exercises provided by the teacher 80,30%4 Do the group discussions 71,21%5 Answer questions from teachers and
friends in the discussion session71,96%
6 Respond to other students' opinions 70,45%7 Do the quiz provided by the teacher
independently76,56%
Average Score 73,92%Source: Primary Data Processed
Based on the data above, it can be seen that 5 of the 7
indicators of learning activity has not reached the successful
action criteria. Moreover, in the overall achievement, the average
score of learning activity indicator is in the number of 73,92% or
still less than 75%.
4) Reflection
In cycle I, the stage of reflection is done by examining the results
of observations made by researchers of the issue at hand. Based on
46
the observations made, students looked enthusiastically following
by implementation of learning models Numbered Heads Together
(NHT) because usually the teacher always used lecturing method
on which the students get bored quickly. However, the
implementation of cooperative learning model of type Numbered
Heads Together (NHT) in cycle I haven't conducted optimally.
Even though some of the learning activities indicator have
achieved success criteria, in the cycle I, the students were still
passive in asking questions and responding to or discussing the
learning materials. Cooperative learning model and learning type
Numbered Heads Together (NHT) is a new learning model for the
students, so a number of students still feel confused.
b. Research Result of the Cycle II
1) Planning
After did some reflection in the first cycle, the researcher
and teacher agreed to take a corrective action on the second cycle.
The learning plan for the second cycle is not much different from
the first cycle, which prepares Lesson Plan (RPP), questions of
group's task, observation guidelines, field notes, and
questionnaires.
2) Action
Learning was held on 10 March 2015 in 2hours of learning
where each hours consisted of 45 minutes. This stage is carried out
47
based on the planning stage that has been prepared before and the
reflection result of cycle I. The things done in the implementation
of the action in the cycle II are:
a) Introduction
At the beginning of the activities, the teacher opened
the lesson with a greeting, say a prayer, and check the
readiness and attendance of students. Then, the teacher re-
explainedabout the cooperative learning model type Numbered
Heads Together (NHT) that will be used during the
implementation of learning process today.
b) Main Activities
At the main activities, the teacher divided the students
into 8 groups in the same division of the cycle I. Then each
group was given a task that have to be done according to their
own number. Teacher provided instruction to students to held
a discussion in did these tasks. During the discussions and
doing the task, the teacher walking around from one group to
another to check student's understanding, provide direction,
and to provide assistance to groups who have difficulties.
Finally, the teacher pointed one number, then the students
from each group who have the same number raised their hands
up and gave their answers to the entire class and the other
groups have to give their respond. Furthermore, teachers
48
discussed the group task and gave the correct answer (if there
where still wrong answer).
c) Closing
Teachers asked the students to go back to their initial
seat. Then, the students have to fill out a questionnaire to
determine their learning activity score based on their
recognition. Then, the teacher and the students made a
reflection of their learning activities that have been conducted,
concluded the material, and closed the learning with saying
prayer and closing greetings.
3) Observation
From the observation result that have been conducted by
researcher and observers on the second cycle using observation
guidelines, the following data were obtained:
Table 6. Data of Learning Activity on Cycle II
No Indicator of Learning Activity Percentage
1 Reading the accounting learning material 81,81%
2Take a note of accounting learningmaterial 86,36%
3 Do the exercises provided by the teacher 83,33%
4 Do the group discussions 88,64%
5Answer questions from teachers andfriends in the discussion session
81,06%
6 Respond to other students' opinions 84,85%
7Do the quiz provided by the teacherindependently 93,18%
Average 85,60%Source: Primary Data Processed
49
Based on the data above, it can be seen that all of the
indicators of learning activity has reached the successful action
criteria or have a score more than 75%. Moreover, in the overall
achievement, the average score of learning activity indicator also
has reached the successful action criteria in the number of 85,60%.
4) Reflection
The reflection stage was conducted to evaluate the
implementation of cooperative learning model type Numbered
Heads Together (NHT) that has been done before. Based on the
observations that have been conducted, the results of the second
cycle showed an increase in the indicator of accounting learning
activities where the seven indicators of students' accounting
learning activity has achieved the successful action criteria at the
number of 85,60%. Therefore, the implementation of cooperative
learning model type Numbered Heads Together (NHT) is
considered enough in the second cycle.
c. Questionnaire Result of Cycle I and Cycle II
During the learning process, the researcher not only use the
observation guidelines in measuring the level of students' accounting
learning activity in Grade X Accounting2 at SMK Negeri 1 Bantul,
but the researcher is also used questionnaires that were given at the
end of the lesson in each cycle. From the questionnaires that were
distributed in the cycle I and cycle II, obtained data as follows:
50
Table 7. Learning Activity Questionnaire Data of Cycle I and II
No Indicator of Learning ActivityPercentage
Cycle Cycle II
1Reading the accounting learningmaterial
60,35% 75,00%
2Take a note of accounting learningmaterial
77,27% 84,46%
3Do the exercises provided by theteacher
79,35% 85,23%
4 Do the group discussions 77,08% 87,88%
5Answer questions from teachers andfriends in the discussion session 62,88% 75,38%
6Respond to other students' opinions
77,78% 88,38%
7Do the quiz provided by the teacherindependently 79,17% 86,36%
Average 73,41% 83,24%
Source: Primary Data Processed
Based on the data above, it can be seen that 5 of the 9
indicators of learning activity has achieved the successful action or
has a score more than 75% in cycle I. And the cycle II, there was an
increase in all indicators of learning activities. Overall, the average
score of all indicators increased from the first cycle with the score of
73,41% to 83,24% in the second cycle.
B. Discussion
The implementation of cooperative learning models type Numbered
Heads Together in Grade X Accounting2 at SMK Negeri 1 Bantul
implemented through four stages, namely planning, action, observation, and
reflection. Based on the research that has been done, the students of Grade
XAccounting 2 at SMK Negeri 1 Bantul showed an increase in activity from
51
the first cycle to the second cycle. The data of accounting learning activity of
cycle I and cycle II based on the observation are:
Table 8. The improvement of Learning Activity percentage in Cycle Iand II Based on Observation Guidelines
NoIndicator of Learning
ActivityPercentage
ImprovementCycle I Cycle II
1Reading the accountinglearning material
72,73%82,23% 9,35%
2Take a note of accountinglearning material
74,24%86,36% 11,89%
3Do the exercises provided bythe teacher
80,30% 83,33% 3,18%
4 Do the group discussions 71,21% 88,64% 17,16%
5Answer questions fromteachers and friends in thediscussion session
71,96% 81,06% 9,12%
6Respond to other students'opinions 70,45% 84,85% 14,41%
7Do the quiz provided by theteacher independently 76,56% 93,18% 17,05%
Average 73,92% 85,60% 11,74%Source: Primary Data Processed
Based on the above table, the class action research was successful in
increasing each indicator of students’ learning activities in class X 2
Accounting SMK Negeri 1 Bantul from cycle I to cycle II. The score the
highest learning activities exists on the 4th indicator i.e. do discussion group
that showed an increase of 17,16%. Improvement of learning activities score
at each accounting students learning activities indicator can also be illustrated
by the following graph:
52
Figure 2. Chart of Learning Activity percentage improvement inCycle I and II Based on Observation Guidelines
Notes:
1. Reading the accounting learning material.
2. Take a note of accounting learning material.
3. Do the exercises provided by the teacher.
4. Do the group discussions.
5. Answer questions from teachers and friends in the discussion session.
6. Respond to other students’ opinion.
7. Do the quiz provided by the teacher independently.
From the bar graph above it can be seen that the average scores of
accounting students' learning activities based on the observation result was
increased by 11,74% or at the percentage of 73,92% on cycle I to 85,60% on
the cycle II.
At the end of each cycle also distributed a questionnaire sheet of
accounting learning activities. Questionnaires were distributed to the students
0,00%
10,00%
20,00%
30,00%
40,00%
50,00%
60,00%
70,00%
80,00%
90,00%
100,00%
1 2 3 4 5 6 7
Cycle 1
Cycle 2
Improvement
53
after learning completed in each cycle. Previously has been written a
questionnaire result data on each indicator. Furthermore, the data is further
processed to obtain the easier figures to interpret by giving a score according
to the alternative answers score that have been determined. The data of
accounting learning activity in the first cycle and second cycle based on the
questionnaire are:
Table 9. The improvement of Learning Activity percentage in Cycle Iand II Based on Questionnaire Result
No Indicator of Learning ActivityPercentage
ImprovementCycle I Cycle I
1Reading the accounting learningmaterial
60,35% 75,00%14,78%
2Take a note of accountinglearning material
77,27% 84,46%7,37%
3Do the exercises provided by theteacher
79,35% 85,23% 5,89%
4 Do the group discussions 77,08% 87,88% 10,81%
5Answer questions from teachersand friends in the discussionsession
62,88% 75,38% 12,77%
6Respond to other students'opinions 77,78% 88,38% 10,81%
7Do the quiz provided by theteacher independently 79,17% 86,36% 7,44%
Average 73,33% 81,88% 9,98%
Source: Primary Data Processed
Based on the table above, note that each accounting learning activities
indicator have achieved improvement. And judging from the cycle I and cycle
II of the lowest Indicators in succession is an indicator of Reading material
Accounting and answer questions from teachers as well as friends in
discussion, both of these indicators are indicators that have not reached a
minimum criteria of 75.00% in cycle I. Improvement of score learning
54
activities at each accounting students learning activities indicator can also be
illustrated by the following graph:
Figure 3. Chart of Learning Activity percentage improvement inCycle I and II Based on Questionnaire Result
Notes:
1. Reading the accounting learning material.
2. Take a note of accounting learning material.
3. Do the exercises provided by the teacher.
4. Do the group discussions.
5. Answer questions from teachers and friends in the discussion session.
6. Respond to other students’ opinion.
7. Do the quiz provided by the teacher independently.
From the bar graph above it can be seen that the average scores of
accounting students' learning activities by using questionnaires also increased
by 9,98% from 73,41% in the first cycle to 81,88% in the second cycle.
0,00%
10,00%
20,00%
30,00%
40,00%
50,00%
60,00%
70,00%
80,00%
90,00%
1 2 3 4 5 6 7
Cycle I
Cycle I
Improvement
55
From all the data that has been shown, both from observation data and
questionnaires, we proceed to the next stage, the stage of conclusion
formulation. The conclusion that is done either as a whole, as well as per
indicators of accounting learning activity include:
1. Indicator of Reading the accounting learning material
Based on observational data, the indicator of reading the learning
material scores were increased by 9,35% from 72,73% in the first cycle to
82,23% in the second cycle. Data obtained from the questionnaire result
also showed an increase by 14,78% from the score of 60,35% in the first
cycle to 75,00% in the second cycle. But the results on cycle II is also still
within the lowest minimum criteria i.e. of 75.00%. Therefore in need more
ways to increase students’ activity on reading. From the observations that
have been made, by implementing cooperative learning model type
Numbered Heads Together (NHT), students were more active to learn the
learning material independently by reading that material although they still
needed assistance when they have difficulty in understanding the learning
materials. Based on (Wina Sanjaya, 2009: 240) “states the reading is one
of the efforts to improve the abilty of learning that has been owned and
improving new skills, i.e ability in the aspect of knowledge, attitudes, and
skills”
2. Indicator of Take a note of accounting learning material
There is an increase on the observation data by11,89% from
74,24% in the first cycle to 86,36% in the second cycle. In addition, the
56
increase also occurred in the questionnaire data by 7,37% from 77,27% to
84,46%. To be able to understand the material, beside pay attention to the
teacher and learning materials, students also need to take a note of an
important matter. During noted, they might have been learned, and it can
provide a positive impact for students to remember the material better.
Take a note of important material will help student to strengthen their
memory. The activities to prepare a report or take a note about subject
matter indicated that the levels of student learning activity in the
evaluation process has been running well (Wina Sanjaya, 2008: 140)
3. Do the exercises provided by the teacher
Based on observational data, there is an increase of 3,18% from
80,30% in the first cycle to 83,33% in the second cycle. The increase also
occurred in the questionnaire data by 10,81% from 77,08% to 87,88%.
Activity of doing exercises given by the teacher done in groups
effectively. Students try to solve the exercises with their friends in group
to obtain an answer that is considered right so that when the number of
students pointed, they can provide correct answer to obtain the best score
for the students, both in individual and in group.
4. Do the group discussions
On the indicators do discussion groups improved 17,16% based on
the observational data from the percentage of 71,21% in the first cycle to
88,64% in the second cycle and also an increase of 10,81% based on the
questionnaire data from 77,08% to 87,88%. Thus, the increase in scores
57
on these indicators is in accordance with the advantages of cooperative
learning that explains that students are not overly rely on the teacher, but
cooperative learning can increase the confidence in the ability to think by
themselves, to find information from various sources, and learn from
other students (Wina Sanjaya, 2011: 249).
5. Answer questions from teachers and friends in the discussion session
From the observation data processed, indicating the presence of a
significant increase in scores in this indicator which amounted to 9,12%
from 71,96% in the first cycle to 81,06% in the second cycle.
Questionnaire data also showed a more significant increase in scores of
12,77% from 62,88% to 75,38%. During the first cycle, students’
interaction have not awakened optimally.Some students still do not
express their opinion, sometimes just stay quiet. They tend to be quiet and
affirm the opinion of others. However in cycle 2, the interaction between
the students already well established. This is because with cooperative
learning model typeNHT the students have the chance to express
themselves, not just constantly doing exercises.
6. Respond to other students' opinions
There was an increase in scores by 14,41% based on the
observational data from the percentage of 70,45% in the first cycle to
84,85% in the second cycle and also an increase of 10,81% based on the
questionnaire data from 77,78% to 88,38%. Cooperative learning model
type Numbered Heads Together (NHT) provides the opportunity for
58
students to discuss and cooperate in solving tasks given by the teacher
with their group. Then one of the students was asked by the teacher to
present the answer of their group and other groups have to give their
respond to each other and provide an opinion on the answers that have
been presented. The skill of expressing an idea becomes very important
because the vocational school's students were prepared to be ready to
work after they graduated from the school. The activities of respond to
other students’ opinions will give an oppurtunity fo students to express
their idea atively in the class discussions with other group members. This
is in accordance with the opinion of Istiningrum(2012) that “cooperative
learning can motivate students to dare to express their opinion, respect the
opinion of their friend, and exchange opinion”.
7. Indicator of Do the quiz provided by the teacher independently
Observation data showed an increase in scores on this indicator
amounted to 17,05% from 76,56% in the first cycle to 93,18% in the
second cycle. The data is reinforced by the questionnaire data that also
showed an increase of 7,44% from 79,17% to 86,36%. In cooperative
learning model type Numbered Heads Together (NHT), the teacher will
give awards to the group based on the score of the individual learning
(based on each student’s number in NHT). Therefore, in the second cycle,
students were more ready in doing the quiz given by the teacher as their
responsibility to their group. Just as described by Slavin(in
Istiningrum,2012) that “the presence of individual responsibility which
59
focuses on the activities of the group members which help each other in
learning, making each member of the group ready to face the test
independently, without the help of their friends in group”.
C. Research Weaknesses
The implementation of cooperative learning model type Numbered
Heads Together (NHT) which has been conducted still have some
weaknesses, although it was able to increase students' accounting learning
activity of the grade X Accounting2 at SMK Negeri 1 Bantul academic year
of 2014/2015. The weaknesses in the classroom action research that have
been implemented are:
1. This research only carried out on two cycle in two meeting, so the
research still not optimal though the results obtained has reached the
successful action criteria.
2. Students and teachers require more adjustment time to the implementation
of this learning model because it was a new learning model known by
them, so there are still weaknesses in its implementation.
3. This research was only focuses on the general results, so the results of this
research has not been able to reflect the condition of students’ individual
accounting learning activities.
60
CHAPTER VRESEARCH CONCLUSION AND SUGGESTIONS
A. Conclusion
Based on the results of research that has been performed, it can
be concluded that the implementation of cooperative learning model
type Numbered Heads Together (NHT) able to increase the students’
accounting learning activity of grade X Accounting 2 at SMK Negeri 1
Bantul academic year of 2014 / 2015. It can be seen from the
observation and questionnaire data which showed an increase in the
students’ accounting learning of grade X Accounting 2 at SMK Negeri
1 Bantul academic year of 2014 / 2015 from cycle I to cycle II.
Observational data processed showed a significant increase in the
students’ accounting learning activity by 11,74% or at the percentage
of 73,92% in cycle I to 85,60% in cycle II. In addition, the results of
questionnaire data processing also showed an increase in the average
score of the students’ accounting learning activity as much as 9,98%
from 73,41% in the cycle I to 81,88% in cycle II.
B. Suggestions
Based on the discussion and the conclusions that had been
presented, the researchers gave some suggestions as follows:
1. For the Teacher
With an increase in students’ accounting learning activities
through the implementation of cooperative learning model type
Numbered Heads Together (NHT), teachers should make
innovations in the use of models that can make students more
61
active. The use of various models also makes the students don't get
bored quickly in learning. One of the variations of the learning
model that can be used by teachers in the process of teaching and
learning is a cooperative learning model type Numbered Heads
Together (NHT) because the research this methods can improve the
students’ activities. Teacher can also give the material to be
discussed at a next meeting. Furthermore, to encourage students to
read the materials, the teacher gives the question at the beginning of
the meeting
2. For the Next Researcher
The research conducted in grade X Accounting 2 at SMK
Negeri 1 Bantul was only focuses on the classical results, so the
next researcher are expected to conduct research that reflect the
condition of students’ individual accounting learning activities. So
the research will be more detail and can increase students’ learning
activity individually, not only classically.
62
REFERENCES
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Arsyad, Azhar. (2010). Media Pendidikan. Jakarta: PT. Rajagrafindo Persada.
Hamalik, Oemar. (2005). Kurikulum dan Pembelajaran. Jakarta: Bumi Aksara.
Istiningrum. (2012). Implementasi Model Pembelajaran Kooperatif Tipe NumberedHeads Together (NHT) untuk Meningkatkan Aktivitas Belajar Akuntansi PadaSiswa Kelas X Ak 2 SMK YPKK 2 Sleman Tahun Pelajaran 2011/2012.Yogyakarta: Skripsi UNY
Mulyasa. (2006). Kurikulum Tingkat Satuan Pendidikan: Suatu Panduan Praktis.Bandung: PT Remaja Rosdakarya.
Mulyatiningsih, Endang. (2011). Riset Terapan Bidang Pendidikan & Teknik.Yogyakarta: UNY Press.
Muslich, Masnur. (2011). Melaksanakan PTK (Penelitian Tindakan Kelas) ituMudah. Jakarta: Bumi Aksara.
Purwanto, M. Ngalim. (2007). Psikologi Pendidikan. Bandung: Rosdakarya.
Sagala, Syaiful. (2009). Kemampuan Profesional Guru dan Tenaga Kependidikan.Bandung: Penerbit Alfabeta.
Salamah, Lail Margi. (2011). Penggunaan Model Pembelajaran kooperatif NumberedHeads Together (NHT) untuk Meningkatkan Prestasi Belajar Akuntansi SiswaKelas X Akuntansi C SMK Wikarya Karang Anyar Tahun Ajaran 2010/2011.Surakarta: Skripsi UNS
Sanjaya, Wina. (2011). Strategi Pembelajaran Berorientasi Standar ProsesPendidikan. Jakarta: Prenada Media Group.
Sardiman. (2011). Interaksi dan Motivasi Belajar Mengajar. Jakarta: RajaGrafindo Persada.
63
Siswoyo, Dwi; dkk. (2008). Ilmu Pendidikan. Yogyakarta: UNY Press.
Slavin, Robert E. (2009). Cooperative Learning Teori, Riset, dan Praktik(Terjemahan). Bandung: Penerbit Nusa Media.
Somantri, Hendi. (2007). Memahami Akuntansi untuk SMK Seri A. Bandung: CV.ARMICO.
Sugiyono. (2007). Statistika untuk Penelitian. Bandung: CV. Alfabeta.
Suprijono, Agus. (2012). Cooperative Learning: Teori dan Aplikasi PAIKEM.Yogyakarta: Pustaka Belajar.
Suwardjono. (2006). Teori Akuntansi Perekayasaan Pelaporan Keuangan.Yogyakarta: BPFE
Tedjajaputra, Mayke S. (2001). Bermain, Mainan dan Permainan. Jakarta: PT.Gramedia
Trianto. (2010). Mendesain Model Pembelajaran Inovatif-Progresif: Konsep,Landasan, dan Implementasinya pada Kurikulum Tingkat Satuan Pendidikan(KTSP). Jakarta: Kencana Prenada Media Group.
Warjianto, Fajar. (2010). Penerapan Metode Numbered Heads Together (NHT)disertai Media Puzzle untuk Meningkatkan Partisipasi Siswa Terhadap MateriBiologi SMP Kelas VII Tahun Ajaran 2009/2010.
Wena, Made. (2011). Strategi Pembelajaran Inovatif Kontemporer: Suatu TinjauanKonseptual Operasional. Jakarta: Bumi Aksara.
Wiriatmadja, Rochiati. (2009). Metode Penelitian Tindakan Kelas: untukMeningkatkan Kinerja Guru dan Dosen. Bandung: PT Remaja Rosdakarya.
1. Menghayati dan mengamalkan ajaran agama yang dianutnya.
2. Menghayati dan mengamalkan perilaku disiplin, tanggungjawab, peduli (kerjasama,
toleran) dan menunjukan sikap sebagai bagian dari solusi atas berbagai permasalahan
dalam berinteraksi secara efektif dengan lingkungan sosial dan alam serta dalam
menempatkan diri sebagai cerminan bangsa dalam pergaulan dunia.
3. Memahami dan menerapkan pengetahuan faktual, konseptual, prosedural, dan
metakognitif berdasarkan rasa ingin tahunya tentang ilmu pengetahuan, teknologi,
seni, budaya, dan humaniora dalam wawasan kemanusiaan, kebangsaan, kenegaraan,
dan peradaban terkait penyebab fenomena dan kejadian dalam bidangkerja yang
spesifik untuk memecahkan masalah.
4. Mengolah, menyaji, dan menalar dalam ranah konkret dan ranah abstrak terkait dengan
pengembangan dari yang dipelajarinya di sekolah secara mandiri, bertindak secara
efektif dan kreatif, dan mampu melaksanakan tugas spesifik di bawah pengawasan
langsung.
B. Kompetensi Dasar
1. Mensyukuri karunia Tuhan Yang Maha Esa, atas pemberian amanah untuk mengelola
administrasi keuangan entitas.
2. Mengamalkan ajaran agama dalam memanfaatkan ilmu pengetahuan dan teknologi
untuk menghasilkan informasi keuangan yang mudah dipahami, relevan, andal, dan
dapat diperbandingkan.
3. Memiliki motivasi internal dan menunjukkan rasa ingin tahu dalam menemukan dan
memahami pengetahuan dasar tentang komputer akuntansi.
66
4. Menunjukkan perilaku disiplin, tanggungjawab, dan pro-aktif dalam berinteraksi secara
efektif dalam lingkungan sosial sesuai dengan prinsip etika profesi bidang komputer
akuntansi.
5. Menghargai kerja individu dan kelompok serta mempunyai kepedulian yang tinggi
dalam menjaga keselarasan lingkungan sosial, lingkungan kerja dan alam.
6. Menjelaskan transaksi mana saja yang masuk ke jurnal penyesuaian.
7. Membuat pencatatan jurnal penyesuaian.
C. Indikator Pencapaian Kompetensi
1. Terlihat aktif dalam pembelajaran metode Numbered Heads Together (NHT).
2. Toleran terhadap pemecahan masalah yang berbeda dan kreatif.
3. Mampu menjelaskan transaksi mana saja yang masuk ke jurnal penyesuaian.
4. Mampu membuat pencatatan jurnal penyesuaian.
D. Tujuan Pembelajaran
Setelah mengikuti pembelajaran peserta didik dapat :
1. Memahami konsep jurnal penyesuaian dan fungsinya
2. Memahami jenis-jenis penyesuaian
3. Mampu mencatat dan menjurnal penyesuaian
4. Mampu memposting jurnal penyesuian ke buku besar
E. Materi Pembelajaran
PENGERTIAN
Jurnal penyesuaian adalah jurnal yang dibuat untuk menyesuaikan saldo rekening-
rekening ke saldo yang sebenarnya sampai dengan periode akuntansi, atau untuk
memisahkan antara pendapatan dan beban dari suatu periode dengan periode yang lain.
REKENING YANG HARUS DISESUAIKAN
Saldo rekening yang perlu disesuaikan adalah :
a. Penyusutan/depresiasi aset tetap
Seluruh aset tetap kecuali tanah yang dimiliki perusahaan harus disusutkan/didepresiasi.
Terdapat beberapa metode untuk menyusutkan aset tetap, salah satunya adalah metode
garis lurus.
67
Contoh :
Sebuah mobil seharga Rp 90.000.000,- diperkirakan umur ekonomisnya adalah 10 tahun,
apabila disusutkan menggunakan metode garis lurus maka beban depresiasinya per tahun
adalah:
90.000.000 = Rp 9.000.000; per tahun
10
Jurnal untuk mencatat beban depresiasi tersebut adalah:
Tanggal Rekening & Keterangan Ref Debet Kredit
31-12-02
Beban depresiasi
Akumulasi depresiasi kendaraan
(mencatat depresiasi kendaraan)
9.000.000
9.000.000
b. Beban dibayar di muka
Contoh :
Perusahaan membayar asuransi sebesar Rp 750.000 untuk masa 3 tahun yaitu tahun 2002
s/d 2004. Pada saat membayar perusahaan menggunakan pendekatan beban.
Jurnal penyesuaiannya adalah sebagai berikut:
Tanggal Rekening & Keterangan Ref Debet Kredit
31-12-2002Asuransi Dibayar di muka
Beban Asuransi-
500.000
500.000
c. Beban yang masih harus dibayar
Contoh :
Suatu perusahaan belum membayar gaji karyawan sebesar Rp 500.000;
Jurnal penyesuaiannya adalah sebagai berikut:
Tanggal Rekening & Keterangan Ref Debet Kredit
31-12-2002Beban Gaji
Hutang Gaji-
500.000
500.000
d. Pendapatan diterima di muka
68
Contoh :
Tanggal 31 Desember 2002 sebuah hotel menerima pembayaran dari tamu hotel sebesar
Rp 750.000 untuk 5 hari. Hotel menggunakan pendekatan pendapatan.
Jurnal penyesuainnya adalah sebagai berikut:
Tanggal Rekening & Keterangan Ref Debet Kredit
31-12-2002Pendapatan
Pendapatan diterima dimuka-
600.000
600.000
e. Piutang Pendapatan
Contoh :
Tanggal 31 Desember 2002 sebuah hotel belum menerima pembayaran sewa kamar
sebesar Rp 500.000; karena pembayaran baru dilakukan pada saat check out..
Jurnal penyesuainnya adalah sebagai berikut:
Tanggal Rekening & Keterangan Ref Debet Kredit
31-12-2002Piutang Pendapatan
Pendapatan-
500.000
500.000
Pendekatan/ Model/ Metode Pembelajaran
1. Pendekatan : Scientific Learning
2. Model Pembelajaran : Cooperative Learning
3. Metode : Numbered Heads Together, Tanya Jawab dan
Penugasan
F. Media, Alat dan Sumber Belajar
1. Media : Buku
2. Alat : Papan Tulis dan Spidol.
3. Sumber Belajar : Toto Sutjipto. 2011. Akuntansi. Jakarta: Yudhistira.
69
G. Kegiatan Pembelajaran
KegiatanDeskripsi Kegiatan Alokasi
WaktuGuru Siswa
Siklus Pertama
Pendahuluan 1. Mengucapkan salam,
mengkondisikan kelas,
memimpin doa,
mengecek kehadiran
dan kesiapan siswa.
2. Guru memberikan
angket.
3. Memberi motivasi
kepada siswa.
4. Melakukan apersepsi.
5. Menyampaikan
Kompetensi Dasar dan
Tujuan Pembelajaran
yang akan dicapai.
1. Menjawab salam,
menertibkan tempat
duduk, berdoa,
menjawab
kehadirannya, dan
mempersiapkan diri
sendiri.
2. Menjawab angket.
3. Termotivasi.
4. Memperhatikan guru.
5. Memperhatikan dan
memahami apa yang
disampaikan guru.
15 menit
Inti 1. Mengamati
a. Guru meminta
siswa untuk
mengamati materi
apa yang dijelaskan
guru.
b. Guru mengamati
dan membimbing
siswa.
2. Menanya
a. Guru menjelaskan
6. Mengamati
a. Siswa
memperhatikan
penjelasan guru.
b. Siswa menanyakan
hal-hal yang belum
jelas mengenai
materi jurnal
penyesuaian
7. Menanya
a. Melakukan diskusi
60 menit
70
aturan Numbered
Heads Together,
siswa dibagi
menjadi 8
kelompok, masing-
masing kelompok
beranggotakan 4
orang. Tiap siswa
dalam kelompok
diberi nomor
berbeda
b. Mengamati,
membimbing dan
menilai kegiatan
siswa.
3. Mencoba/
Mengumpulkan
Informasi
a. Memberikan
permasalahan
terkait jurnal
penyesuaian.
b. Mengamati,
membimbing dan
menilai kegiatan
siswa
4. Mengasosiasi/
Menganalisis
Informasi
a. Mengarahkan siswa
supaya menggali
kelompok terkait
contoh kasus yang
diberikan.
8. Mencoba/
Mengumpulkan
Informasi
Mengenai Jurnal
Penyesuaian.
9. Mengasosiasi/
Menganalisis
Informasi
Melakukan analisis
dan menyimpulkan
71
informasi lebih
dalam melalui
analisis dari hasil
pemecahan
permasalahan dan
membuat
kesimpulan terkait
penilaian
persediaan pada
pencatatan sistem
fisik.
b. Mengamati,
membimbing dan
menilai kegiatan
siswa.
5. Mengkomunikasikan
a. Meminta siswa
dengan nomor yang
dipanggil untuk
membuat laporan
hasil diskusi dan
menyimpulkan
hasil praktek pada
setiap kelompok.
b. Meminta
perwakilan
kelompok sesuai
nomor yang
dipanggil untuk
menyampaikan
hasil praktek dan
kesimpulan diskusi
hasil pemecahan
masalah.
10. Mengkomunikasi
kan
a. Membuat laporan
dan kesimpulan
hasil praktek pada
setiap kelompok.
b. Mempresentasikan
hasil praktik dan
kesimpulannya.
72
Penutup 1. Guru mengevaluasi
hasil penugasan
berupa latihan soal
yang telah diberikan
kepada siswa.
2. Guru mereview
kembali materi yang
telah disampaikan dan
memberikan motivasi
pada siswa untuk
menggali materi lebih
dalam.
3. Guru memberikan
angket.
4. Guru memberikan
tugas kepada siswa
untuk mempelajari
materi berikutnya.
5. Guru menutup
pelajaran dengan
mengucapkan salam.
15 menit
Siklus Kedua
Pendahuluan 1. Mengucapkan salam,
mengkondisikan kelas,
memimpin doa,
mengecek kehadiran
dan kesiapan siswa.
2. Guru memberikan
angket.
3. Memberi motivasi
kepada siswa.
1. Menjawab salam,
menertibkan tempat
duduk, berdoa,
menjawab
kehadirannya, dan
mempersiapkan diri
sendiri.
2. Menjawab angket.
3. Termotivasi.
15 menit
73
4. Melakukan apersepsi.
5. Menyampaikan
Kompetensi Dasar dan
Tujuan Pembelajaran
yang akan dicapai.
4. Memperhatikan guru.
5. Memperhatikan dan
memahami apa yang
disampaikan guru.
Inti 6. Mengamati
a. Guru meminta
siswa untuk
mengamati materi
apa yang
dijelaskan guru.
b. Guru mengamati
dan membimbing
siswa.
7. Menanya
a. Guru menjelaskan
kembali aturan
pembelajaran
Numbered Heads
Together.
b. Mengamati,
membimbing dan
menilai kegiatan
siswa.
8. Mencoba/
Mengumpulkan
Informasi
a. Memberikan
permasalahan
terkait jurnal
6. Mengamati
a. Siswa
memperhatikan
penjelasan guru.
b. Siswa menanyakan
hal-hal yang belum
jelas mengenai
materi jurnal
penyesuaian
7. Menanya
a. Melakukan diskusi
kelompok terkait
contoh kasus yang
diberikan.
8. Mencoba/
Mengumpulkan
Informasi
Mengenai Jurnal
Penyesuaian.
60 menit
74
penyesuaian.
b. Mengamati,
membimbing dan
menilai kegiatan
siswa
9. Mengasosiasi/
Menganalisis
Informasi
a. Mengarahkan
siswa supaya
menggali
informasi lebih
dalam melalui
analisis dari hasil
pemecahan
permasalahan dan
membuat
kesimpulan
terkait jurnal
penyesuaian.
b. Mengamati,
membimbing dan
menilai kegiatan
siswa.
10.Mengkomunikasikan
a. Meminta siswa
dengan nomor
yang dipanggil
untuk membuat
laporan hasil
diskusi dan
9. Mengasosiasi/
Menganalisis
Informasi
a. Melakukan
analisis dan
menyimpulkan
hasil pemecahan
masalah.
10. Mengkomunikasi
kan
a. Membuat laporan
dan kesimpulan
hasil praktek pada
setiap kelompok.
75
menyimpulkan
hasil praktek pada
setiap kelompok.
b. Meminta
perwakilan
kelompok sesuai
nomor yang
dipanggil untuk
menyampaikan
hasil praktek dan
kesimpulan
diskusi
b. Mempresentasikan
hasil praktik dan
kesimpulannya.
Penutup 11. Guru mengevaluasi
hasil penugasan
berupa latihan soal
yang telah diberikan
kepada siswa.
12. Guru mereview
kembali materi yang
telah disampaikan dan
memberikan motivasi
pada siswa untuk
menggali materi lebih
dalam.
13. Guru memberikan
angket.
14. Guru memberikan
tugas kepada siswa
untuk mempelajari
materi berikutnya.
15. Guru menutup
pelajaran dengan
mengucapkan salam.
15 menit
76
H. Penilaian Hasil Belajar :
1. Mekanisme dan Prosedur
Penilaian ini terdiri dari dua kelompok yaitu proses dan hasil. Penilaian proses
dilakukan melalui observasi kerja kelompok, kinerja presentasi dan laporan tertulis.
Sedangkan penilaian hasil dilakukan melalui tes tertulis.
2. Instrumen Penilaian : Tes Tertulis dan Laporan tertulis (jawaban pertanyaan dan hasil
diskusi secara tertulis)
3. Aspek dan Teknik Penilaian
No. Aspek yang dinilaiTeknik
PenilaianWaktu Penilaian
1. Sikap
a. Mengamalkan ajaran
agama yang dianutnya.
b. Terlibat aktif dalam
pembelajaran.
c. Bekerjasama dalam
kegiatan kelompok.
d. Tanggung jawab
terhadap tugas.
e. Disiplin terhadap
peraturan yang berlaku.
f. Toleran terhadap
proses pemecahan
masalah yang berbeda
dan kreatif.
Pengamatan Selama
pembelajaran
dan saat diskusi
2. Pengetahuan
a. Mengidentifikasi
transaksi apa saja yang
perlu disesuaikan.
b. Melakukan pencatatan
jurnal penyesuaian.
Pengamatan dan
tes
Penyelesaian
tugas individu
dan kelompok
3. Keterampilan Pengamatan dan Penyelesaian
77
a. Terampil transaksi apa
saja yang perlu
disesuaikan.
b. Terampil melakukan
pencatatan jurnal
penyesuaian.
tes tugas kelompok
(pada saat
diskusi)
Pedoman Penilaian
Latihan Soal :
Jika siswa dapat mengerjakan setiap soal dengan benar maka diberi skor 50.
Jika siswa dapat mengerjakan setiap soal akan tetapi tidak sempurna benar, maka
diberi skor 25.
Jika siswa salah dalam mengerjakan setiap soal maka diberi skor 0.
Tanya Jawab : Siswa yang dapat mengajukan pertanyaan dan menjawab pertanyaan
secara lisan akan mendapat 1 poin.
I. Lampiran Instrumen Penilaian Hasil Belajar
SOAL SIKLUS 1
Neraca saldo Perusahaan Angkutan “Nyaman”. Pada tanggal 31 Desembar 2013 adalahsebagai berikut:
No. Nama Rekening Debet Kredit
101102103104121122201301302401501502503
KasPiutang usahaPerlengkapanSewa di bayar dimukaKendaraanAkumulasi penyusutanKendaraanUtang usahaModal H. AhmadPrive H. AhmadPendapatan angkutanBeban gajiBeban bunga
a. Persediaan perlengkapaan paadaa tanggal 31 Desember Rp. 200.000,00.b. Sewa di bayar tanggal 1 April 2013 untuk 1 tahun.c. Kendaraan di susutkan 20% setahun.d. Pendapatan angkutan yang masih harus diterima Rp. 1.500.000,00.e. Gaji karyawan yaang maasih harus di bayar Rp. 300.000,00.f. Bunga yang masih harus di bayar Rp. 50.000,00.g. Asuransi dibayr tangggal 1 September 2013 untuk 1 tahun.Berdasarkan Neraca saldo dan data penyesuaian di atas, buatlah jurnal Penyesuaian!
h. Persediaan perlengkapaan paadaa tanggal 31 Desember Rp. 200.000,00.i. Sewa di bayar tanggal 1 April 2013 untuk 1 tahun.j. Kendaraan di susutkan 20% setahun.k. Pendapatan angkutan yang masih harus diterima Rp. 1.500.000,00.l. Gaji karyawan yaang maasih harus di bayar Rp. 300.000,00.m. Bunga yang masih harus di bayar Rp. 50.000,00.n. Asuransi dibayr tangggal 1 September 2013 untuk 1 tahun.Berdasarkan Neraca saldo dan data penyesuaian di atas, buatlah jurnal Penyesuaian!
Notes :Indicator 1 : Reading the accounting learning material.Indicator 2 :Take a note of accounting learning material.Indicator 3 :Do the exercises provided by the teacher.Indicator 4 :Do the group discussions.Indicator 5 :Answer questions from teachers and friends in the discussion session.Indicator 6 :Respond to other students’ opinion.Indicator 7 :Do the quiz provided by the teacher independently.
Notes :Indicator 1 : Reading the accounting learning material.Indicator 2 :Take a note of accounting learning material.Indicator 3 :Do the exercises provided by the teacher.Indicator 4 :Do the group discussions.Indicator 5 :Answer questions from teachers and friends in the discussion session.Indicator 6 :Respond to other students’ opinion.Indicator 7 :Do the quiz provided by the teacher independently.
